1)  calculation
汇算
2)  declaration
汇算清缴
1.
In the income tax declaration of enterprises,the financial staff should strictly act on the regulations of "Tax Law",from six aspects,to carry out the adjustment of tax,accurately calculate the amount of taxable income and pay enterprise income tax in full amount so as to reduce the tax risk.
企业所得税汇算清缴中,企业财务人员应严格按照税法规定,从六个方面进行纳税调整,准确计算应纳税所得额,足额缴纳企业所得税,降低涉税风险。